| Case ID |
517be09d-aa5b-4670-9ce4-a3b217c0ec5c |
| Body |
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| Case Number |
Civil Petition No.553-K of 1999 |
| Decision Date |
Aug 24, 2000 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan dismissed the civil petition for leave to appeal against the High Court's order. The High Court had rightly declared the demand notice for advance income-tax to be without jurisdiction and unlawful. The Supreme Court found that the Assessing Officer lacked the authority to recover advance income-tax under section 53 of the Income Tax Ordinance, 1979. The court emphasized that the right of appeal is a creature of statute, and since section 53 was not mentioned under section 129 for appeals, the appeal was not competent. The decision reinforced the principle that orders passed without jurisdiction can be challenged through constitutional petitions under Article 199 of the Constitution. |
| Summary |
In the case of Civil Petition No.553-K of 1999, the Supreme Court of Pakistan addressed issues related to the Income Tax Ordinance of 1979 and the jurisdiction of the Assessing Officer regarding the collection of advance income-tax. The court highlighted the importance of adhering to the legal framework governing tax obligations and reinforced the principle that any demand notice issued without proper authority is null and void. The ruling clarified that constitutional petitions can be filed when orders are rendered without jurisdiction, thus providing a pathway for aggrieved parties to seek redress. This case underscores the necessity for tax authorities to operate within the confines of the law, ensuring that taxpayers' rights are protected. The decision serves as a significant precedent in tax law, emphasizing the need for legal compliance by tax authorities and the availability of constitutional remedies for individuals facing unjust demands. The case also reflects broader themes of administrative justice and the protection of taxpayer rights, making it a critical reference point for future tax-related litigations. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
Deedar Hussain Shah,
Hamid Ali Mirza
|
| Lawyers |
M. Farid,
S. M. Abbas,
Athar Saeed,
A.S.K. Ghori
|
| Petitioners |
3 others,
Chairman, Central Board of Revenue, Islamabad
|
| Respondents |
another,
Messrs Pak-Saudi Fertilizer Ltd.
|
| Citations |
2001 SLD 1399,
2001 SCMR 777
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance (XXXI of 1979),
Constitution of Pakistan (1973)
|
| Sections |
53,
87,
129,
185(3),
199
|